Publication Type
News Article
Publication Date
6-2012
Abstract
SMU Associate Professor of Accounting Khoo Teng Aun compared the two options available to an SME not in a tax-paying position – cash payout (CP) or the Productivity and Innovation Credit (PIC) deduction/allowance – and concluded that whether the company should claim CP when it is incurring losses would depend on, among other considerations, its expected profitability in future years.
Discipline
Accounting
Research Areas
Accounting Information System
Publication
Business Times
ISSN
1733-8179
Publisher
The Business Times
Citation
KHOO, Teng Aun.
Maximising Tax-Related Cashflows for SMEs. (2012). Business Times.
Available at: https://ink.library.smu.edu.sg/soa_research/1045
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.